Publication 15 - Additional Material

Table of Contents

Tax Tables

SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $55 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
55 60 2 0 0 0 0 0 0 0 0 0 0
60 65 2 0 0 0 0 0 0 0 0 0 0
65 70 3 0 0 0 0 0 0 0 0 0 0
70 75 3 0 0 0 0 0 0 0 0 0 0
75 80 4 0 0 0 0 0 0 0 0 0 0
80 85 4 0 0 0 0 0 0 0 0 0 0
85 90 5 0 0 0 0 0 0 0 0 0 0
90 95 5 0 0 0 0 0 0 0 0 0 0
95 100 6 0 0 0 0 0 0 0 0 0 0
100 105 6 0 0 0 0 0 0 0 0 0 0
105 110 7 0 0 0 0 0 0 0 0 0 0
110 115 7 0 0 0 0 0 0 0 0 0 0
115 120 8 0 0 0 0 0 0 0 0 0 0
120 125 8 1 0 0 0 0 0 0 0 0 0
125 130 9 1 0 0 0 0 0 0 0 0 0
130 135 9 2 0 0 0 0 0 0 0 0 0
135 140 10 2 0 0 0 0 0 0 0 0 0
140 145 10 3 0 0 0 0 0 0 0 0 0
145 150 11 3 0 0 0 0 0 0 0 0 0
150 155 11 4 0 0 0 0 0 0 0 0 0
155 160 12 4 0 0 0 0 0 0 0 0 0
160 165 12 5 0 0 0 0 0 0 0 0 0
165 170 13 5 0 0 0 0 0 0 0 0 0
170 175 13 6 0 0 0 0 0 0 0 0 0
175 180 14 6 0 0 0 0 0 0 0 0 0
180 185 14 7 0 0 0 0 0 0 0 0 0
185 190 15 7 0 0 0 0 0 0 0 0 0
190 195 15 8 0 0 0 0 0 0 0 0 0
195 200 16 8 1 0 0 0 0 0 0 0 0
200 210 16 9 1 0 0 0 0 0 0 0 0
210 220 17 10 2 0 0 0 0 0 0 0 0
220 230 19 11 3 0 0 0 0 0 0 0 0
230 240 20 12 4 0 0 0 0 0 0 0 0
240 250 22 13 5 0 0 0 0 0 0 0 0
250 260 23 14 6 0 0 0 0 0 0 0 0
260 270 25 15 7 0 0 0 0 0 0 0 0
270 280 26 16 8 1 0 0 0 0 0 0 0
280 290 28 17 9 2 0 0 0 0 0 0 0
290 300 29 18 10 3 0 0 0 0 0 0 0
300 310 31 20 11 4 0 0 0 0 0 0 0
310 320 32 21 12 5 0 0 0 0 0 0 0
320 330 34 23 13 6 0 0 0 0 0 0 0
330 340 35 24 14 7 0 0 0 0 0 0 0
340 350 37 26 15 8 0 0 0 0 0 0 0
350 360 38 27 16 9 1 0 0 0 0 0 0
360 370 40 29 17 10 2 0 0 0 0 0 0
370 380 41 30 19 11 3 0 0 0 0 0 0
380 390 43 32 20 12 4 0 0 0 0 0 0
390 400 44 33 22 13 5 0 0 0 0 0 0
400 410 46 35 23 14 6 0 0 0 0 0 0
410 420 47 36 25 15 7 0 0 0 0 0 0
420 430 49 38 26 16 8 1 0 0 0 0 0
430 440 50 39 28 17 9 2 0 0 0 0 0
440 450 52 41 29 18 10 3 0 0 0 0 0
450 460 53 42 31 20 11 4 0 0 0 0 0
460 470 55 44 32 21 12 5 0 0 0 0 0
470 480 56 45 34 23 13 6 0 0 0 0 0
480 490 58 47 35 24 14 7 0 0 0 0 0
490 500 59 48 37 26 15 8 0 0 0 0 0
500 510 61 50 38 27 16 9 1 0 0 0 0
510 520 62 51 40 29 17 10 2 0 0 0 0
520 530 64 53 41 30 19 11 3 0 0 0 0
530 540 65 54 43 32 20 12 4 0 0 0 0
540 550 67 56 44 33 22 13 5 0 0 0 0
550 560 68 57 46 35 23 14 6 0 0 0 0
560 570 70 59 47 36 25 15 7 0 0 0 0
570 580 71 60 49 38 26 16 8 1 0 0 0
580 590 73 62 50 39 28 17 9 2 0 0 0
590 600 74 63 52 41 29 18 10 3 0 0 0
$600 $610 $76 $65 $53 $42 $31 $20 $11 $4 $0 $0 $0
610 620 77 66 55 44 32 21 12 5 0 0 0
620 630 79 68 56 45 34 23 13 6 0 0 0
630 640 80 69 58 47 35 24 14 7 0 0 0
640 650 82 71 59 48 37 26 15 8 0 0 0
650 660 83 72 61 50 38 27 16 9 1 0 0
660 670 85 74 62 51 40 29 17 10 2 0 0
670 680 86 75 64 53 41 30 19 11 3 0 0
680 690 88 77 65 54 43 32 20 12 4 0 0
690 700 89 78 67 56 44 33 22 13 5 0 0
700 710 91 80 68 57 46 35 23 14 6 0 0
710 720 92 81 70 59 47 36 25 15 7 0 0
720 730 94 83 71 60 49 38 26 16 8 1 0
730 740 95 84 73 62 50 39 28 17 9 2 0
740 750 97 86 74 63 52 41 29 18 10 3 0
750 760 100 87 76 65 53 42 31 20 11 4 0
760 770 102 89 77 66 55 44 32 21 12 5 0
770 780 105 90 79 68 56 45 34 23 13 6 0
780 790 107 92 80 69 58 47 35 24 14 7 0
790 800 110 93 82 71 59 48 37 26 15 8 0
800 810 112 95 83 72 61 50 38 27 16 9 1
810 820 115 96 85 74 62 51 40 29 17 10 2
820 830 117 99 86 75 64 53 41 30 19 11 3
830 840 120 101 88 77 65 54 43 32 20 12 4
840 850 122 104 89 78 67 56 44 33 22 13 5
850 860 125 106 91 80 68 57 46 35 23 14 6
860 870 127 109 92 81 70 59 47 36 25 15 7
870 880 130 111 94 83 71 60 49 38 26 16 8
880 890 132 114 95 84 73 62 50 39 28 17 9
890 900 135 116 97 86 74 63 52 41 29 18 10
900 910 137 119 100 87 76 65 53 42 31 20 11
910 920 140 121 102 89 77 66 55 44 32 21 12
920 930 142 124 105 90 79 68 56 45 34 23 13
930 940 145 126 107 92 80 69 58 47 35 24 14
940 950 147 129 110 93 82 71 59 48 37 26 15
950 960 150 131 112 95 83 72 61 50 38 27 16
960 970 152 134 115 96 85 74 62 51 40 29 17
970 980 155 136 117 99 86 75 64 53 41 30 19
980 990 157 139 120 101 88 77 65 54 43 32 20
990 1,000 160 141 122 104 89 78 67 56 44 33 22
1,000 1,010 162 144 125 106 91 80 68 57 46 35 23
1,010 1,020 165 146 127 109 92 81 70 59 47 36 25
1,020 1,030 167 149 130 111 94 83 71 60 49 38 26
1,030 1,040 170 151 132 114 95 84 73 62 50 39 28
1,040 1,050 172 154 135 116 97 86 74 63 52 41 29
1,050 1,060 175 156 137 119 100 87 76 65 53 42 31
1,060 1,070 177 159 140 121 102 89 77 66 55 44 32
1,070 1,080 180 161 142 124 105 90 79 68 56 45 34
1,080 1,090 182 164 145 126 107 92 80 69 58 47 35
1,090 1,100 185 166 147 129 110 93 82 71 59 48 37
1,100 1,110 187 169 150 131 112 95 83 72 61 50 38
1,110 1,120 190 171 152 134 115 96 85 74 62 51 40
1,120 1,130 192 174 155 136 117 99 86 75 64 53 41
1,130 1,140 195 176 157 139 120 101 88 77 65 54 43
1,140 1,150 197 179 160 141 122 104 89 78 67 56 44
1,150 1,160 200 181 162 144 125 106 91 80 68 57 46
1,160 1,170 202 184 165 146 127 109 92 81 70 59 47
1,170 1,180 205 186 167 149 130 111 94 83 71 60 49
1,180 1,190 207 189 170 151 132 114 95 84 73 62 50
1,190 1,200 210 191 172 154 135 116 97 86 74 63 52
1,200 1,210 212 194 175 156 137 119 100 87 76 65 53
1,210 1,220 215 196 177 159 140 121 102 89 77 66 55
1,220 1,230 217 199 180 161 142 124 105 90 79 68 56
1,230 1,240 220 201 182 164 145 126 107 92 80 69 58
1,240 1,250 222 204 185 166 147 129 110 93 82 71 59
 
$1,250 and over Use Table 1(a) for a SINGLE person on page 44. Also see the instructions on page 42.
 
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $160 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
160 165 0 0 0 0 0 0 0 0 0 0 0
165 170 1 0 0 0 0 0 0 0 0 0 0
170 175 1 0 0 0 0 0 0 0 0 0 0
175 180 2 0 0 0 0 0 0 0 0 0 0
180 185 2 0 0 0 0 0 0 0 0 0 0
185 190 3 0 0 0 0 0 0 0 0 0 0
190 195 3 0 0 0 0 0 0 0 0 0 0
195 200 4 0 0 0 0 0 0 0 0 0 0
200 210 5 0 0 0 0 0 0 0 0 0 0
210 220 6 0 0 0 0 0 0 0 0 0 0
220 230 7 0 0 0 0 0 0 0 0 0 0
230 240 8 0 0 0 0 0 0 0 0 0 0
240 250 9 1 0 0 0 0 0 0 0 0 0
250 260 10 2 0 0 0 0 0 0 0 0 0
260 270 11 3 0 0 0 0 0 0 0 0 0
270 280 12 4 0 0 0 0 0 0 0 0 0
280 290 13 5 0 0 0 0 0 0 0 0 0
290 300 14 6 0 0 0 0 0 0 0 0 0
300 310 15 7 0 0 0 0 0 0 0 0 0
310 320 16 8 1 0 0 0 0 0 0 0 0
320 330 17 9 2 0 0 0 0 0 0 0 0
330 340 18 10 3 0 0 0 0 0 0 0 0
340 350 19 11 4 0 0 0 0 0 0 0 0
350 360 20 12 5 0 0 0 0 0 0 0 0
360 370 21 13 6 0 0 0 0 0 0 0 0
370 380 22 14 7 0 0 0 0 0 0 0 0
380 390 23 15 8 0 0 0 0 0 0 0 0
390 400 24 16 9 1 0 0 0 0 0 0 0
400 410 25 17 10 2 0 0 0 0 0 0 0
410 420 26 18 11 3 0 0 0 0 0 0 0
420 430 27 19 12 4 0 0 0 0 0 0 0
430 440 28 20 13 5 0 0 0 0 0 0 0
440 450 29 21 14 6 0 0 0 0 0 0 0
450 460 30 22 15 7 0 0 0 0 0 0 0
460 470 31 23 16 8 1 0 0 0 0 0 0
470 480 32 24 17 9 2 0 0 0 0 0 0
480 490 33 25 18 10 3 0 0 0 0 0 0
490 500 34 26 19 11 4 0 0 0 0 0 0
500 510 35 27 20 12 5 0 0 0 0 0 0
510 520 36 28 21 13 6 0 0 0 0 0 0
520 530 38 29 22 14 7 0 0 0 0 0 0
530 540 39 30 23 15 8 0 0 0 0 0 0
540 550 41 31 24 16 9 1 0 0 0 0 0
550 560 42 32 25 17 10 2 0 0 0 0 0
560 570 44 33 26 18 11 3 0 0 0 0 0
570 580 45 34 27 19 12 4 0 0 0 0 0
580 590 47 35 28 20 13 5 0 0 0 0 0
590 600 48 37 29 21 14 6 0 0 0 0 0
600 610 50 38 30 22 15 7 0 0 0 0 0
610 620 51 40 31 23 16 8 1 0 0 0 0
620 630 53 41 32 24 17 9 2 0 0 0 0
630 640 54 43 33 25 18 10 3 0 0 0 0
640 650 56 44 34 26 19 11 4 0 0 0 0
650 660 57 46 35 27 20 12 5 0 0 0 0
660 670 59 47 36 28 21 13 6 0 0 0 0
670 680 60 49 38 29 22 14 7 0 0 0 0
680 690 62 50 39 30 23 15 8 0 0 0 0
690 700 63 52 41 31 24 16 9 1 0 0 0
700 710 65 53 42 32 25 17 10 2 0 0 0
710 720 66 55 44 33 26 18 11 3 0 0 0
720 730 68 56 45 34 27 19 12 4 0 0 0
730 740 69 58 47 35 28 20 13 5 0 0 0
740 750 71 59 48 37 29 21 14 6 0 0 0
750 760 72 61 50 38 30 22 15 7 0 0 0
760 770 74 62 51 40 31 23 16 8 1 0 0
770 780 75 64 53 41 32 24 17 9 2 0 0
780 790 77 65 54 43 33 25 18 10 3 0 0
790 800 78 67 56 44 34 26 19 11 4 0 0
$800 $810 $80 $68 $57 $46 $35 $27 $20 $12 $5 $0 $0
810 820 81 70 59 47 36 28 21 13 6 0 0
820 830 83 71 60 49 38 29 22 14 7 0 0
830 840 84 73 62 50 39 30 23 15 8 0 0
840 850 86 74 63 52 41 31 24 16 9 1 0
850 860 87 76 65 53 42 32 25 17 10 2 0
860 870 89 77 66 55 44 33 26 18 11 3 0
870 880 90 79 68 56 45 34 27 19 12 4 0
880 890 92 80 69 58 47 35 28 20 13 5 0
890 900 93 82 71 59 48 37 29 21 14 6 0
900 910 95 83 72 61 50 38 30 22 15 7 0
910 920 96 85 74 62 51 40 31 23 16 8 1
920 930 98 86 75 64 53 41 32 24 17 9 2
930 940 99 88 77 65 54 43 33 25 18 10 3
940 950 101 89 78 67 56 44 34 26 19 11 4
950 960 102 91 80 68 57 46 35 27 20 12 5
960 970 104 92 81 70 59 47 36 28 21 13 6
970 980 105 94 83 71 60 49 38 29 22 14 7
980 990 107 95 84 73 62 50 39 30 23 15 8
990 1,000 108 97 86 74 63 52 41 31 24 16 9
1,000 1,010 110 98 87 76 65 53 42 32 25 17 10
1,010 1,020 111 100 89 77 66 55 44 33 26 18 11
1,020 1,030 113 101 90 79 68 56 45 34 27 19 12
1,030 1,040 114 103 92 80 69 58 47 35 28 20 13
1,040 1,050 116 104 93 82 71 59 48 37 29 21 14
1,050 1,060 117 106 95 83 72 61 50 38 30 22 15
1,060 1,070 119 107 96 85 74 62 51 40 31 23 16
1,070 1,080 120 109 98 86 75 64 53 41 32 24 17
1,080 1,090 122 110 99 88 77 65 54 43 33 25 18
1,090 1,100 123 112 101 89 78 67 56 44 34 26 19
1,100 1,110 125 113 102 91 80 68 57 46 35 27 20
1,110 1,120 126 115 104 92 81 70 59 47 36 28 21
1,120 1,130 128 116 105 94 83 71 60 49 38 29 22
1,130 1,140 129 118 107 95 84 73 62 50 39 30 23
1,140 1,150 131 119 108 97 86 74 63 52 41 31 24
1,150 1,160 132 121 110 98 87 76 65 53 42 32 25
1,160 1,170 134 122 111 100 89 77 66 55 44 33 26
1,170 1,180 135 124 113 101 90 79 68 56 45 34 27
1,180 1,190 137 125 114 103 92 80 69 58 47 35 28
1,190 1,200 138 127 116 104 93 82 71 59 48 37 29
1,200 1,210 140 128 117 106 95 83 72 61 50 38 30
1,210 1,220 141 130 119 107 96 85 74 62 51 40 31
1,220 1,230 143 131 120 109 98 86 75 64 53 41 32
1,230 1,240 144 133 122 110 99 88 77 65 54 43 33
1,240 1,250 146 134 123 112 101 89 78 67 56 44 34
1,250 1,260 147 136 125 113 102 91 80 68 57 46 35
1,260 1,270 149 137 126 115 104 92 81 70 59 47 36
1,270 1,280 150 139 128 116 105 94 83 71 60 49 38
1,280 1,290 152 140 129 118 107 95 84 73 62 50 39
1,290 1,300 153 142 131 119 108 97 86 74 63 52 41
1,300 1,310 155 143 132 121 110 98 87 76 65 53 42
1,310 1,320 156 145 134 122 111 100 89 77 66 55 44
1,320 1,330 158 146 135 124 113 101 90 79 68 56 45
1,330 1,340 159 148 137 125 114 103 92 80 69 58 47
1,340 1,350 161 149 138 127 116 104 93 82 71 59 48
1,350 1,360 162 151 140 128 117 106 95 83 72 61 50
1,360 1,370 164 152 141 130 119 107 96 85 74 62 51
1,370 1,380 165 154 143 131 120 109 98 86 75 64 53
1,380 1,390 167 155 144 133 122 110 99 88 77 65 54
1,390 1,400 168 157 146 134 123 112 101 89 78 67 56
 
$1,400 and over Use Table 1(b) for a MARRIED person on page 44. Also see the instructions on page 42.
 
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 2 0 0 0 0 0 0 0 0 0 0
110 115 3 0 0 0 0 0 0 0 0 0 0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 4 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 5 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 6 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 7 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 8 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 9 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 10 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 11 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 12 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 13 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 14 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 15 0 0 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0 0 0
240 245 16 1 0 0 0 0 0 0 0 0 0
245 250 16 1 0 0 0 0 0 0 0 0 0
250 260 17 2 0 0 0 0 0 0 0 0 0
260 270 18 3 0 0 0 0 0 0 0 0 0
270 280 19 4 0 0 0 0 0 0 0 0 0
280 290 20 5 0 0 0 0 0 0 0 0 0
290 300 21 6 0 0 0 0 0 0 0 0 0
300 310 22 7 0 0 0 0 0 0 0 0 0
310 320 23 8 0 0 0 0 0 0 0 0 0
320 330 24 9 0 0 0 0 0 0 0 0 0
330 340 25 10 0 0 0 0 0 0 0 0 0
340 350 26 11 0 0 0 0 0 0 0 0 0
350 360 27 12 0 0 0 0 0 0 0 0 0
360 370 28 13 0 0 0 0 0 0 0 0 0
370 380 29 14 0 0 0 0 0 0 0 0 0
380 390 30 15 0 0 0 0 0 0 0 0 0
390 400 31 16 1 0 0 0 0 0 0 0 0
400 410 32 17 2 0 0 0 0 0 0 0 0
410 420 33 18 3 0 0 0 0 0 0 0 0
420 430 34 19 4 0 0 0 0 0 0 0 0
430 440 35 20 5 0 0 0 0 0 0 0 0
440 450 37 21 6 0 0 0 0 0 0 0 0
450 460 38 22 7 0 0 0 0 0 0 0 0
460 470 40 23 8 0 0 0 0 0 0 0 0
470 480 41 24 9 0 0 0 0 0 0 0 0
480 490 43 25 10 0 0 0 0 0 0 0 0
490 500 44 26 11 0 0 0 0 0 0 0 0
500 520 47 28 13 0 0 0 0 0 0 0 0
520 540 50 30 15 0 0 0 0 0 0 0 0
540 560 53 32 17 2 0 0 0 0 0 0 0
560 580 56 34 19 4 0 0 0 0 0 0 0
580 600 59 36 21 6 0 0 0 0 0 0 0
600 620 62 39 23 8 0 0 0 0 0 0 0
620 640 65 42 25 10 0 0 0 0 0 0 0
640 660 68 45 27 12 0 0 0 0 0 0 0
660 680 71 48 29 14 0 0 0 0 0 0 0
680 700 74 51 31 16 1 0 0 0 0 0 0
700 720 77 54 33 18 3 0 0 0 0 0 0
720 740 80 57 35 20 5 0 0 0 0 0 0
740 760 83 60 38 22 7 0 0 0 0 0 0
760 780 86 63 41 24 9 0 0 0 0 0 0
780 800 89 66 44 26 11 0 0 0 0 0 0
$800 $820 $92 $69 $47 $28 $13 $0 $0 $0 $0 $0 $0
820 840 95 72 50 30 15 0 0 0 0 0 0
840 860 98 75 53 32 17 2 0 0 0 0 0
860 880 101 78 56 34 19 4 0 0 0 0 0
880 900 104 81 59 36 21 6 0 0 0 0 0
900 920 107 84 62 39 23 8 0 0 0 0 0
920 940 110 87 65 42 25 10 0 0 0 0 0
940 960 113 90 68 45 27 12 0 0 0 0 0
960 980 116 93 71 48 29 14 0 0 0 0 0
980 1,000 119 96 74 51 31 16 1 0 0 0 0
1,000 1,020 122 99 77 54 33 18 3 0 0 0 0
1,020 1,040 125 102 80 57 35 20 5 0 0 0 0
1,040 1,060 128 105 83 60 38 22 7 0 0 0 0
1,060 1,080 131 108 86 63 41 24 9 0 0 0 0
1,080 1,100 134 111 89 66 44 26 11 0 0 0 0
1,100 1,120 137 114 92 69 47 28 13 0 0 0 0
1,120 1,140 140 117 95 72 50 30 15 0 0 0 0
1,140 1,160 143 120 98 75 53 32 17 2 0 0 0
1,160 1,180 146 123 101 78 56 34 19 4 0 0 0
1,180 1,200 149 126 104 81 59 36 21 6 0 0 0
1,200 1,220 152 129 107 84 62 39 23 8 0 0 0
1,220 1,240 155 132 110 87 65 42 25 10 0 0 0
1,240 1,260 158 135 113 90 68 45 27 12 0 0 0
1,260 1,280 161 138 116 93 71 48 29 14 0 0 0
1,280 1,300 164 141 119 96 74 51 31 16 1 0 0
1,300 1,320 167 144 122 99 77 54 33 18 3 0 0
1,320 1,340 170 147 125 102 80 57 35 20 5 0 0
1,340 1,360 173 150 128 105 83 60 38 22 7 0 0
1,360 1,380 176 153 131 108 86 63 41 24 9 0 0
1,380 1,400 179 156 134 111 89 66 44 26 11 0 0
1,400 1,420 182 159 137 114 92 69 47 28 13 0 0
1,420 1,440 185 162 140 117 95 72 50 30 15 0 0
1,440 1,460 188 165 143 120 98 75 53 32 17 2 0
1,460 1,480 191 168 146 123 101 78 56 34 19 4 0
1,480 1,500 195 171 149 126 104 81 59 36 21 6 0
1,500 1,520 200 174 152 129 107 84 62 39 23 8 0
1,520 1,540 205 177 155 132 110 87 65 42 25 10 0
1,540 1,560 210 180 158 135 113 90 68 45 27 12 0
1,560 1,580 215 183 161 138 116 93 71 48 29 14 0
1,580 1,600 220 186 164 141 119 96 74 51 31 16 1
1,600 1,620 225 189 167 144 122 99 77 54 33 18 3
1,620 1,640 230 192 170 147 125 102 80 57 35 20 5
1,640 1,660 235 197 173 150 128 105 83 60 38 22 7
1,660 1,680 240 202 176 153 131 108 86 63 41 24 9
1,680 1,700 245 207 179 156 134 111 89 66 44 26 11
1,700 1,720 250 212 182 159 137 114 92 69 47 28 13
1,720 1,740 255 217 185 162 140 117 95 72 50 30 15
1,740 1,760 260 222 188 165 143 120 98 75 53 32 17
1,760 1,780 265 227 191 168 146 123 101 78 56 34 19
1,780 1,800 270 232 195 171 149 126 104 81 59 36 21
1,800 1,820 275 237 200 174 152 129 107 84 62 39 23
1,820 1,840 280 242 205 177 155 132 110 87 65 42 25
1,840 1,860 285 247 210 180 158 135 113 90 68 45 27
1,860 1,880 290 252 215 183 161 138 116 93 71 48 29
1,880 1,900 295 257 220 186 164 141 119 96 74 51 31
1,900 1,920 300 262 225 189 167 144 122 99 77 54 33
1,920 1,940 305 267 230 192 170 147 125 102 80 57 35
1,940 1,960 310 272 235 197 173 150 128 105 83 60 38
1,960 1,980 315 277 240 202 176 153 131 108 86 63 41
1,980 2,000 320 282 245 207 179 156 134 111 89 66 44
2,000 2,020 325 287 250 212 182 159 137 114 92 69 47
2,020 2,040 330 292 255 217 185 162 140 117 95 72 50
2,040 2,060 335 297 260 222 188 165 143 120 98 75 53
2,060 2,080 340 302 265 227 191 168 146 123 101 78 56
2,080 2,100 345 307 270 232 195 171 149 126 104 81 59
 
$2,100 and over Use Table 2(a) for a SINGLE person on page 44. Also see the instructions on page 42.
 
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–   And the number of withholding allowances claimed is—
At least But less than   0 1 2 3 4 5 6 7 8 9 10
  The amount of income tax to be withheld is—
$0 $320   $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
320 330   1 0 0 0 0 0 0 0 0 0 0
330 340   2 0 0 0 0 0 0 0 0 0 0
340 350   3 0 0 0 0 0 0 0 0 0 0
350 360   4 0 0 0 0 0 0 0 0 0 0
360 370   5 0 0 0 0 0 0 0 0 0 0
370 380   6 0 0 0 0 0 0 0 0 0 0
380 390   7 0 0 0 0 0 0 0 0 0 0
390 400   8 0 0 0 0 0 0 0 0 0 0
400 410   9 0 0 0 0 0 0 0 0 0 0
410 420   10 0 0 0 0 0 0 0 0 0 0
420 430   11 0 0 0 0 0 0 0 0 0 0
430 440   12 0 0 0 0 0 0 0 0 0 0
440 450   13 0 0 0 0 0 0 0 0 0 0
450 460   14 0 0 0 0 0 0 0 0 0 0
460 470   15 0 0 0 0 0 0 0 0 0 0
470 480   16 1 0 0 0 0 0 0 0 0 0
480 490   17 2 0 0 0 0 0 0 0 0 0
490 500   18 3 0 0 0 0 0 0 0 0 0
500 520   19 4 0 0 0 0 0 0 0 0 0
520 540   21 6 0 0 0 0 0 0 0 0 0
540 560   23 8 0 0 0 0 0 0 0 0 0
560 580   25 10 0 0 0 0 0 0 0 0 0
580 600   27 12 0 0 0 0 0 0 0 0 0
600 620   29 14 0 0 0 0 0 0 0 0 0
620 640   31 16 1 0 0 0 0 0 0 0 0
640 660   33 18 3 0 0 0 0 0 0 0 0
660 680   35 20 5 0 0 0 0 0 0 0 0
680 700   37 22 7 0 0 0 0 0 0 0 0
700 720   39 24 9 0 0 0 0 0 0 0 0
720 740   41 26 11 0 0 0 0 0 0 0 0
740 760   43 28 13 0 0 0 0 0 0 0 0
760 780   45 30 15 0 0 0 0 0 0 0 0
780 800   47 32 17 2 0 0 0 0 0 0 0
800 820   49 34 19 4 0 0 0 0 0 0 0
820 840   51 36 21 6 0 0 0 0 0 0 0
840 860   53 38 23 8 0 0 0 0 0 0 0
860 880   55 40 25 10 0 0 0 0 0 0 0
880 900   57 42 27 12 0 0 0 0 0 0 0
900 920   59 44 29 14 0 0 0 0 0 0 0
920 940   61 46 31 16 1 0 0 0 0 0 0
940 960   63 48 33 18 3 0 0 0 0 0 0
960 980   65 50 35 20 5 0 0 0 0 0 0
980 1,000   67 52 37 22 7 0 0 0 0 0 0
1,000 1,020   69 54 39 24 9 0 0 0 0 0 0
1,020 1,040   72 56 41 26 11 0 0 0 0 0 0
1,040 1,060   75 58 43 28 13 0 0 0 0 0 0
1,060 1,080   78 60 45 30 15 0 0 0 0 0 0
1,080 1,100   81 62 47 32 17 2 0 0 0 0 0
1,100 1,120   84 64 49 34 19 4 0 0 0 0 0
1,120 1,140   87 66 51 36 21 6 0 0 0 0 0
1,140 1,160   90 68 53 38 23 8 0 0 0 0 0
1,160 1,180   93 71 55 40 25 10 0 0 0 0 0
1,180 1,200   96 74 57 42 27 12 0 0 0 0 0
1,200 1,220   99 77 59 44 29 14 0 0 0 0 0
1,220 1,240   102 80 61 46 31 16 1 0 0 0 0
1,240 1,260   105 83 63 48 33 18 3 0 0 0 0
1,260 1,280   108 86 65 50 35 20 5 0 0 0 0
1,280 1,300   111 89 67 52 37 22 7 0 0 0 0
1,300 1,320   114 92 69 54 39 24 9 0 0 0 0
1,320 1,340   117 95 72 56 41 26 11 0 0 0 0
1,340 1,360   120 98 75 58 43 28 13 0 0 0 0
1,360 1,380   123 101 78 60 45 30 15 0 0 0 0
1,380 1,400   126 104 81 62 47 32 17 2 0 0 0
1,400 1,420   129 107 84 64 49 34 19 4 0 0 0
1,420 1,440   132 110 87 66 51 36 21 6 0 0 0
1,440 1,460   135 113 90 68 53 38 23 8 0 0 0
1,460 1,480   138 116 93 71 55 40 25 10 0 0 0
1,480 1,500   141 119 96 74 57 42 27 12 0 0 0
$1,500 $1,520   $144 $122 $99 $77 $59 $44 $29 $14 $0 $0 $0
1,520 1,540   147 125 102 80 61 46 31 16 1 0 0
1,540 1,560   150 128 105 83 63 48 33 18 3 0 0
1,560 1,580   153 131 108 86 65 50 35 20 5 0 0
1,580 1,600   156 134 111 89 67 52 37 22 7 0 0
1,600 1,620   159 137 114 92 69 54 39 24 9 0 0
1,620 1,640   162 140 117 95 72 56 41 26 11 0 0
1,640 1,660   165 143 120 98 75 58 43 28 13 0 0
1,660 1,680   168 146 123 101 78 60 45 30 15 0 0
1,680 1,700   171 149 126 104 81 62 47 32 17 2 0
1,700 1,720   174 152 129 107 84 64 49 34 19 4 0
1,720 1,740   177 155 132 110 87 66 51 36 21 6 0
1,740 1,760   180 158 135 113 90 68 53 38 23 8 0
1,760 1,780   183 161 138 116 93 71 55 40 25 10 0
1,780 1,800   186 164 141 119 96 74 57 42 27 12 0
1,800 1,820   189 167 144 122 99 77 59 44 29 14 0
1,820 1,840   192 170 147 125 102 80 61 46 31 16 1
1,840 1,860   195 173 150 128 105 83 63 48 33 18 3
1,860 1,880   198 176 153 131 108 86 65 50 35 20 5
1,880 1,900   201 179 156 134 111 89 67 52 37 22 7
1,900 1,920   204 182 159 137 114 92 69 54 39 24 9
1,920 1,940   207 185 162 140 117 95 72 56 41 26 11
1,940 1,960   210 188 165 143 120 98 75 58 43 28 13
1,960 1,980   213 191 168 146 123 101 78 60 45 30 15
1,980 2,000   216 194 171 149 126 104 81 62 47 32 17
2,000 2,020   219 197 174 152 129 107 84 64 49 34 19
2,020 2,040   222 200 177 155 132 110 87 66 51 36 21
2,040 2,060   225 203 180 158 135 113 90 68 53 38 23
2,060 2,080   228 206 183 161 138 116 93 71 55 40 25
2,080 2,100   231 209 186 164 141 119 96 74 57 42 27
2,100 2,120   234 212 189 167 144 122 99 77 59 44 29
2,120 2,140   237 215 192 170 147 125 102 80 61 46 31
2,140 2,160   240 218 195 173 150 128 105 83 63 48 33
2,160 2,180   243 221 198 176 153 131 108 86 65 50 35
2,180 2,200   246 224 201 179 156 134 111 89 67 52 37
2,200 2,220   249 227 204 182 159 137 114 92 69 54 39
2,220 2,240   252 230 207 185 162 140 117 95 72 56 41
2,240 2,260   255 233 210 188 165 143 120 98 75 58 43
2,260 2,280   258 236 213 191 168 146 123 101 78 60 45
2,280 2,300   261 239 216 194 171 149 126 104 81 62 47
2,300 2,320   264 242 219 197 174 152 129 107 84 64 49
2,320 2,340   267 245 222 200 177 155 132 110 87 66 51
2,340 2,360   270 248 225 203 180 158 135 113 90 68 53
2,360 2,380   273 251 228 206 183 161 138 116 93 71 55
2,380 2,400   276 254 231 209 186 164 141 119 96 74 57
2,400 2,420   279 257 234 212 189 167 144 122 99 77 59
2,420 2,440   282 260 237 215 192 170 147 125 102 80 61
2,440 2,460   285 263 240 218 195 173 150 128 105 83 63
2,460 2,480   288 266 243 221 198 176 153 131 108 86 65
2,480 2,500   291 269 246 224 201 179 156 134 111 89 67
2,500 2,520   294 272 249 227 204 182 159 137 114 92 69
2,520 2,540   297 275 252 230 207 185 162 140 117 95 72
2,540 2,560   300 278 255 233 210 188 165 143 120 98 75
2,560 2,580   303 281 258 236 213 191 168 146 123 101 78
2,580 2,600   306 284 261 239 216 194 171 149 126 104 81
2,600 2,620   309 287 264 242 219 197 174 152 129 107 84
2,620 2,640   312 290 267 245 222 200 177 155 132 110 87
2,640 2,660   315 293 270 248 225 203 180 158 135 113 90
2,660 2,680   318 296 273 251 228 206 183 161 138 116 93
2,680 2,700   321 299 276 254 231 209 186 164 141 119 96
 
$2,700 and over   Use Table 2(b) for a MARRIED person on page 44. Also see the instructions on page 42.
 
SINGLE Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $115 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
115 120 3 0 0 0 0 0 0 0 0 0 0
120 125 3 0 0 0 0 0 0 0 0 0 0
125 130 4 0 0 0 0 0 0 0 0 0 0
130 135 4 0 0 0 0 0 0 0 0 0 0
135 140 5 0 0 0 0 0 0 0 0 0 0
140 145 5 0 0 0 0 0 0 0 0 0 0
145 150 6 0 0 0 0 0 0 0 0 0 0
150 155 6 0 0 0 0 0 0 0 0 0 0
155 160 7 0 0 0 0 0 0 0 0 0 0
160 165 7 0 0 0 0 0 0 0 0 0 0
165 170 8 0 0 0 0 0 0 0 0 0 0
170 175 8 0 0 0 0 0 0 0 0 0 0
175 180 9 0 0 0 0 0 0 0 0 0 0
180 185 9 0 0 0 0 0 0 0 0 0 0
185 190 10 0 0 0 0 0 0 0 0 0 0
190 195 10 0 0 0 0 0 0 0 0 0 0
195 200 11 0 0 0 0 0 0 0 0 0 0
200 205 11 0 0 0 0 0 0 0 0 0 0
205 210 12 0 0 0 0 0 0 0 0 0 0
210 215 12 0 0 0 0 0 0 0 0 0 0
215 220 13 0 0 0 0 0 0 0 0 0 0
220 225 13 0 0 0 0 0 0 0 0 0 0
225 230 14 0 0 0 0 0 0 0 0 0 0
230 235 14 0 0 0 0 0 0 0 0 0 0
235 240 15 0 0 0 0 0 0 0 0 0 0
240 245 15 0 0 0 0 0 0 0 0 0 0
245 250 16 0 0 0 0 0 0 0 0 0 0
250 260 16 0 0 0 0 0 0 0 0 0 0
260 270 17 1 0 0 0 0 0 0 0 0 0
270 280 18 2 0 0 0 0 0 0 0 0 0
280 290 19 3 0 0 0 0 0 0 0 0 0
290 300 20 4 0 0 0 0 0 0 0 0 0
300 310 21 5 0 0 0 0 0 0 0 0 0
310 320 22 6 0 0 0 0 0 0 0 0 0
320 330 23 7 0 0 0 0 0 0 0 0 0
330 340 24 8 0 0 0 0 0 0 0 0 0
340 350 25 9 0 0 0 0 0 0 0 0 0
350 360 26 10 0 0 0 0 0 0 0 0 0
360 370 27 11 0 0 0 0 0 0 0 0 0
370 380 28 12 0 0 0 0 0 0 0 0 0
380 390 29 13 0 0 0 0 0 0 0 0 0
390 400 30 14 0 0 0 0 0 0 0 0 0
400 410 31 15 0 0 0 0 0 0 0 0 0
410 420 32 16 0 0 0 0 0 0 0 0 0
420 430 33 17 1 0 0 0 0 0 0 0 0
430 440 34 18 2 0 0 0 0 0 0 0 0
440 450 35 19 3 0 0 0 0 0 0 0 0
450 460 36 20 4 0 0 0 0 0 0 0 0
460 470 37 21 5 0 0 0 0 0 0 0 0
470 480 39 22 6 0 0 0 0 0 0 0 0
480 490 40 23 7 0 0 0 0 0 0 0 0
490 500 42 24 8 0 0 0 0 0 0 0 0
500 520 44 26 9 0 0 0 0 0 0 0 0
520 540 47 28 11 0 0 0 0 0 0 0 0
540 560 50 30 13 0 0 0 0 0 0 0 0
560 580 53 32 15 0 0 0 0 0 0 0 0
580 600 56 34 17 1 0 0 0 0 0 0 0
600 620 59 36 19 3 0 0 0 0 0 0 0
620 640 62 38 21 5 0 0 0 0 0 0 0
640 660 65 41 23 7 0 0 0 0 0 0 0
660 680 68 44 25 9 0 0 0 0 0 0 0
680 700 71 47 27 11 0 0 0 0 0 0 0
700 720 74 50 29 13 0 0 0 0 0 0 0
720 740 77 53 31 15 0 0 0 0 0 0 0
740 760 80 56 33 17 1 0 0 0 0 0 0
760 780 83 59 35 19 3 0 0 0 0 0 0
780 800 86 62 37 21 5 0 0 0 0 0 0
$800 $820 $89 $65 $40 $23 $7 $0 $0 $0 $0 $0 $0
820 840 92 68 43 25 9 0 0 0 0 0 0
840 860 95 71 46 27 11 0 0 0 0 0 0
860 880 98 74 49 29 13 0 0 0 0 0 0
880 900 101 77 52 31 15 0 0 0 0 0 0
900 920 104 80 55 33 17 1 0 0 0 0 0
920 940 107 83 58 35 19 3 0 0 0 0 0
940 960 110 86 61 37 21 5 0 0 0 0 0
960 980 113 89 64 40 23 7 0 0 0 0 0
980 1,000 116 92 67 43 25 9 0 0 0 0 0
1,000 1,020 119 95 70 46 27 11 0 0 0 0 0
1,020 1,040 122 98 73 49 29 13 0 0 0 0 0
1,040 1,060 125 101 76 52 31 15 0 0 0 0 0
1,060 1,080 128 104 79 55 33 17 0 0 0 0 0
1,080 1,100 131 107 82 58 35 19 2 0 0 0 0
1,100 1,120 134 110 85 61 37 21 4 0 0 0 0
1,120 1,140 137 113 88 64 40 23 6 0 0 0 0
1,140 1,160 140 116 91 67 43 25 8 0 0 0 0
1,160 1,180 143 119 94 70 46 27 10 0 0 0 0
1,180 1,200 146 122 97 73 49 29 12 0 0 0 0
1,200 1,220 149 125 100 76 52 31 14 0 0 0 0
1,220 1,240 152 128 103 79 55 33 16 0 0 0 0
1,240 1,260 155 131 106 82 58 35 18 2 0 0 0
1,260 1,280 158 134 109 85 61 37 20 4 0 0 0
1,280 1,300 161 137 112 88 64 39 22 6 0 0 0
1,300 1,320 164 140 115 91 67 42 24 8 0 0 0
1,320 1,340 167 143 118 94 70 45 26 10 0 0 0
1,340 1,360 170 146 121 97 73 48 28 12 0 0 0
1,360 1,380 173 149 124 100 76 51 30 14 0 0 0
1,380 1,400 176 152 127 103 79 54 32 16 0 0 0
1,400 1,420 179 155 130 106 82 57 34 18 2 0 0
1,420 1,440 182 158 133 109 85 60 36 20 4 0 0
1,440 1,460 185 161 136 112 88 63 39 22 6 0 0
1,460 1,480 188 164 139 115 91 66 42 24 8 0 0
1,480 1,500 191 167 142 118 94 69 45 26 10 0 0
1,500 1,520 194 170 145 121 97 72 48 28 12 0 0
1,520 1,540 197 173 148 124 100 75 51 30 14 0 0
1,540 1,560 200 176 151 127 103 78 54 32 16 0 0
1,560 1,580 203 179 154 130 106 81 57 34 18 2 0
1,580 1,600 206 182 157 133 109 84 60 36 20 4 0
1,600 1,620 210 185 160 136 112 87 63 39 22 6 0
1,620 1,640 215 188 163 139 115 90 66 42 24 8 0
1,640 1,660 220 191 166 142 118 93 69 45 26 10 0
1,660 1,680 225 194 169 145 121 96 72 48 28 12 0
1,680 1,700 230 197 172 148 124 99 75 51 30 14 0
1,700 1,720 235 200 175 151 127 102 78 54 32 16 0
1,720 1,740 240 203 178 154 130 105 81 57 34 18 1
1,740 1,760 245 206 181 157 133 108 84 60 36 20 3
1,760 1,780 250 209 184 160 136 111 87 63 38 22 5
1,780 1,800 255 214 187 163 139 114 90 66 41 24 7
1,800 1,820 260 219 190 166 142 117 93 69 44 26 9
1,820 1,840 265 224 193 169 145 120 96 72 47 28 11
1,840 1,860 270 229 196 172 148 123 99 75 50 30 13
1,860 1,880 275 234 199 175 151 126 102 78 53 32 15
1,880 1,900 280 239 202 178 154 129 105 81 56 34 17
1,900 1,920 285 244 205 181 157 132 108 84 59 36 19
1,920 1,940 290 249 209 184 160 135 111 87 62 38 21
1,940 1,960 295 254 214 187 163 138 114 90 65 41 23
1,960 1,980 300 259 219 190 166 141 117 93 68 44 25
1,980 2,000 305 264 224 193 169 144 120 96 71 47 27
2,000 2,020 310 269 229 196 172 147 123 99 74 50 29
2,020 2,040 315 274 234 199 175 150 126 102 77 53 31
2,040 2,060 320 279 239 202 178 153 129 105 80 56 33
2,060 2,080 325 284 244 205 181 156 132 108 83 59 35
2,080 2,100 330 289 249 208 184 159 135 111 86 62 37
2,100 2,120 335 294 254 213 187 162 138 114 89 65 40
2,120 2,140 340 299 259 218 190 165 141 117 92 68 43
 
$2,140 and over Use Table 3(a) for a SINGLE person on page 44. Also see the instructions on page 42.
 
MARRIED Persons—SEMIMONTHLY Payroll Period
(For Wages Paid through December 2013)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$0 $350 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
350 360 1 0 0 0 0 0 0 0 0 0 0
360 370 2 0 0 0 0 0 0 0 0 0 0
370 380 3 0 0 0 0 0 0 0 0 0 0
380 390 4 0 0 0 0 0 0 0 0 0 0
390 400 5 0 0 0 0 0 0 0 0 0 0
400 410 6 0 0 0 0 0 0 0 0 0 0
410 420 7 0 0 0 0 0 0 0 0 0 0
420 430 8 0 0 0 0 0 0 0 0 0 0
430 440 9 0 0 0 0 0 0 0 0 0 0
440 450 10 0 0 0 0 0 0 0 0 0 0
450 460 11 0 0 0 0 0 0 0 0 0 0
460 470 12 0 0 0 0 0 0 0 0 0 0
470 480 13 0 0 0 0 0 0 0 0 0 0
480 490 14 0 0 0 0